Distribution of Larval Habitats and Efficiency of Various Trap Settings to Monitor Sympatric Aedes albopictus and Aedes aegypti in La Reunion [PDF]
InsectsTo prepare for a boosted sterile insect technique (SIT) field trial in Saint-Joseph, Reunion island, we compared the attractiveness of two adult mosquito traps for Aedes albopictus and Aedes aegypti.
Caroline Vitry +7 more
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Comparative analysis of sticky SGA costs and cost of goods sold: Evidence from Tehran Stock Exchange [PDF]
Management Science Letters, 2014 One of the primary assumptions in accounting industries is to expect an increase (decrease) in cost of production is proportion to increase (decrease) in sales revenue.
Majid Zanjirdar +2 more
doaj +1 more source
Revista Contemporânea de Contabilidade, 2022 O estudo teve o objetivo de identificar como as informações sobre o comportamento assimétrico dos custos podem ser usadas para a análise de custos de concorrentes no segmento de vestuário.
José Augusto Sousa de Melo +3 more
doaj +1 more source
Sticky Costs Behavior and Earnings Management
BBR: Brazilian Business Review, 2019 This study aims to analyze the relationship between cost asymmetry (Sticky Costs) behavior and earnings management practices of Brazilian companies. The methodology refers to descriptive, documentary and quantitative research.
Alini da Silva +3 more
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Effect of Cost Stickiness on Symmetry Time Profit with Emphasis on Relationship between Cost Stickiness and Conditional Conservatism [PDF]
مجله دانش حسابداری, 2014 The aim of this study is to investigate the effect of cost stickiness on symmetry time profit, emphasizing on the relationship between cost stickiness and conditional conservatism in the company accepted in Tehran Stock Exchange.
Seyed Hosein Sajadi +2 more
doaj +1 more source
Mix Stickiness Under Asymmetric Cost Information [PDF]
Management Science, 2019 In most organizations, the agent has superior information about the relative costs of different products or activities. This handicaps the principal when the principal seeks to adjust the product mix. Our main conceptual finding is that there is “mix stickiness.” The agent’s superior information about the relative costs of different products or ...
Rick Antle, Peter Bogetoft
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Are Middle Managers’ Cost Decisions Sticky? Evidence from the Field
Economic and Business Review, 2019 Anderson, Banker, and Janakiraman (2003) show that costs are “sticky” (i.e., costs change relatively less when sales decrease than when sales increase) because managers are reluctant to cut resources when sales decrease.
Byunghoon Jin, John Cary
doaj +1 more source
The Stickiness of Selling, General, and Administrative Costs in the Indonesian Companies
International Research Journal of Business Studies, 2014 Selling, general and administration costs are the main components in the Income Statement. A large number of permanent staff in sales and marketing department will make the company dominated by the fixed costs.
Benny Armanto +2 more
doaj +3 more sources
The Effect of Managers’ Delta and Vega on the Asymmetric Cost Behavior of Companies [PDF]
Iranian Journal of Accounting, Auditing & FinanceThis paper examines the impact of managers’ stock incentives on changes in sales and selling, general, and administrative (SG&A) costs, which can help determine whether SG&A costs are sticky or non-sticky.
Sana Forsat, Ali Ashtab, Parviz Piri
doaj +1 more source
Sticky Prices, No Menu Costs [PDF]
International Finance Discussion Papers, 2002 A model that contains no costs to changing prices but in which prices do not respond to nominal shocks is presented. In models that do not feature superneutrality of money flexible price equilibria will allow certain types of monetary shocks to affect the real economy.
openaire +1 more source